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GAO performed the agreed-upon procedures Congress requested related to receipt and disbursement processing and related procedures applicable to the Office of Public Records Revolving Fund (the Fund) for fiscal years 2006 and 2007. In summary, the procedures we agreed with Congress to perform related to supporting documentation for Fund-related receipt and disbursement activities processed through the Office of Public Records (OPR) and Senate Disbursing Office (SDO) and reconciliation procedures performed by OPR. We conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate the attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance on performing and reporting on the results of agreed-upon procedures. By specifying the procedures we agreed to perform, OPR, SDO, and the Office of the Secretary of the Senate were responsible for ensuring that the procedures were sufficient to meet Congressional purposes, and we make no representation in that respect. The enclosure contains the agreed-upon procedures we performed and the results we obtained.

Consistent with our work on previous agreed-upon procedures engagements involving the Fund, and as agreed with the Office of the Secretary, our objective was not to express an opinion. Therefore, we do not express an opinion on the receipt and disbursement activities and related fund balances of the Fund for fiscal years 2006 and 2007, which would have entailed additional procedures. Such additional procedures might have identified other matters, if they existed, that would have been reported to Congress. We initiated our agreed-upon procedures on August 20, 2007, and completed our work on October 25, 2007.